ledg·er / ˈlejər/ • n. 1. a book or other collection of financial accounts of a particular type: the total balance of the purchases ledger.2. a flat stone slab covering a grave.3. a horizontal scaffolding pole, parallel to the face of the building.

ledger
A. sb. †book lying permanently in one place XV; principal one of a set of commercial books; horizontal timber, flat slab XVI.

B. resident ambassador XVI; adj. †resident, stationary; (mus.) ledger line separate short line above or below the stave XVII. Early forms legger, lidger, ligger, corr. in sense to Du. legger, ligger (f. leggen LAY1, liggen LIE1) on which the Eng. forms were prob. modelled; see —-ER1.

ledger.
1. Large flat stone slab used as the top of a structure, e.g. an altar-tomb, or covering a brick-lined grave, usually incised or inlaid with e.g. brasses.

2. Any member intended to occupy a horizontal position, as in scaffolding or a door.

LEDGER

The principal book of accounts of a business enterprise in which all the daily transactions areentered under appropriate headings to reflect the debits and credits of each account.

Information that is contained in a ledger can be admitted into evidence in a lawsuit pursuant to the business record exception of the hearsay rule.